News & Analysis as of

Enforcement Document Requests

Blank Rome LLP

High Court Opens Door To IRS Personnel Examination

Blank Rome LLP on

The U.S. Supreme Court issued a unanimous opinion Thursday in United States v. Clarke (No. 13-301) addressing the standard that must be satisfied before a taxpayer can question Internal Revenue Service personnel about its...more

King & Spalding

New Mandatory Enforcement Process For Information Document Requests in Large Business and International Tax Examinations

King & Spalding on

On January 2, 2014, the Large Business & International (“LB&I”) Division of the Internal Revenue Service began using a new mandatory enforcement process for delinquent information document requests (“IDRs”) in tax...more

McDermott Will & Emery

The Other Shoe Drops

McDermott Will & Emery on

On November 4, 2013, the Internal Revenue Service (IRS) Large Business and International Division released a much anticipated directive on its new Information Document Request enforcement process. Scheduled to take effect in...more

Skadden, Arps, Slate, Meagher & Flom LLP

"IRS Announces New IDR Enforcement Process"

On November 4, 2013, the Internal Revenue Service released an internal directive that completes a two-part process of reshaping the dynamic between taxpayers and IRS examiners during the information-gathering phase of an...more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide